Remedy $622,883 in unallowable costs relating to MD OPD's non-compliance with the grant requirements and goals.

Ensure MD OPD implements procedures to report accurate performance data and retain proper supporting documentation for the report performance.

Require MD OPD to develop and implement policies and procedures for monitoring subrecipients to verify all fiscal and programmatic responsibilities are fulfilled in accordance with the Uniform Guidance.

Require MD OPD to develop and implement a control to ensure expenditures are in line with the approved budget and pursue appropriately detailed modifications, as required, to ensure funds are spent in accordance with the grant.

Require MD OP to develop and implement formal written policies and procedures related to the tracking of matching costs.

Require MD OPD to develop written policies and procedures to accurately complete and maintain support for its quarterly Federal Financial Reports (FFR).

Require the COs and CORs to discuss and maintain an updated list of the individuals serving as government leads, including alternate points of contact.

Require CO involvement in decisions related to non-diversion activities, rather than relying solely on the government leads and CORs, to strengthen internal controls.

Create a process or control for government leads and CORs to adequately track diversion and non-diversion tasks to facilitate an accurate accounting of activities performed by the contract worker to minimize the potential risk of improperly charging costs to the DCFA.

Complete its review of the 2022 DCP ID/IQ labor qualification requirements to consider what mix of services and labor categories are needed for future task orders, and incorporate the proposed labor hour and labor category template, which should include information necessary to determine the appropriate mix of services and labor categories that are optimal to meet the DEA's operational expectations.

Complete the new labor analysis and put to better use any portion of the remaining contract value that could result in cost savings through reduced spending, avoidance of unnecessary expenditures, or reallocation of funds to higher-priority areas.

Design and implement a process or control (e.g., policies and procedures) to continuously monitor and comply with the appropriate division of labor restrictions between prime contractors and subcontractors, to include supporting documentation, such as the subcontract agreement.

Ensure that its upcoming policies and procedures give its Labor Advisor a more active role in the acquisition lifecycle to align with the goals of labor laws, related regulations, and policies as detailed in the January 2023 OMB memorandum.

Develop standardized and centralized guidance detailing the operational procedures and technical components of the firearm tracing process, and ensure this guidance is distributed to National Tracing Center (NTC) personnel.

Develop and implement a formal strategy for the NTC to reduce and eliminate the Out-of-BusinessRecords (OBR) backlog consistent with its current funding, staffing levels, and infrastructure.

Track whether a firearm trace identified a firearms purchaser and maintain data on the percentageof traces that result in the identification of a purchaser.

Ensure UCF's victim assistance subawards comply with award requirements related to program income and providing VOCA-funded direct services to victims at no charge unless otherwise approved.

Require UCF to establish and implement controls to ensure compliance with the DOJ Grants Financial Guide requirement to track award funds separately.

Ensure UCF establishes and implements a control to ensure required monthly reconciliations are performed and the accounting system accurately reflects subaward activity.

Ensure UCF establishes and implements adequate controls over time and effort reporting and related payroll charges, such as ensuring timesheets match payroll data.

Ensure UCF establishes and implements a control to adhere to its written fiscal policies and procedures for allocating costs to VOCA grants.

Ensure UCF establishes and implements a control to ensure compliance with the DOJ Grants Financial Guide requirement related to crediting discounts, rebates, or allowances received.

Ensure UCF's conflicts of interest and related-party transactions are properly disclosed, as required by the GIRS.

Remedy $135,922 in unsupported costs.

Remedy $229,212 in unallowable costs.

Require the Nevada DCFS to establish and implement written policies and procedures related to subrecipient program income, including the need to obtain a waiver when charging for services, and to distribute guidance to its subrecipients.

Require the Nevada DCFS to enhance its policy and amendment documentation to clearly indicate the effective date of change and the prohibition of retroactive billing.

Require the Nevada DCFS adequately considers the implications of UCF's less-than-arms-length arrangements for potential future expenditures.

Require the Nevada DCFS to ensure its tools appropriately calculate MTDC in accordance with Uniform Guidance requirements.

Require the North Dakota DOCR to develop and implement a control for monitoring and oversight of subrecipient match requirements throughout the subaward period.